Yes, both of may deductible per IRS Publication 502 depending on what are the needs of your mother-in-law.
For the long term community if the services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services that are:
- Required by a chronically ill individual, and
- Provided pursuant to a plan of care prescribed by a licensed health care practitioner.
If your mother-in-law is unable to perform daily living activities (eating, toileting, transferring, bathing, dressing, and continence) without assistance then she qualifies.
For the mattress, the IRS says that medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any part or function of the body. If the mattress is serving the purpose of mitigating her medical condition then it would be tax deductible.
For good record keeping, prescriptions or medical letters to support these deductions are recommended as well as keeping records of the expense.
For more information visit IRS Publication 502.
